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2022-03-31-accounts

0 Unrestricted Restricted Restricted Prior year
funds income funds Total funds funds
E E E E
Incoming resources
Income and endowments from:
Donations
and legacies		 163640 7,321 170,961 210,746
Grants 3,087 500 3,587 25317
Charitable
activities		 18,765 18,768 25,845
Total 185,492 7,824 193316 261 908
Resources expended
Expenditure
on:
Raising Funds 359 359 389
Charitable
activities:		 Youth 11332 93 11425 24 144
Community Outreach &Support 52268 11 102 63,370 78905
Church Lite 67243 2245 69488 66343
Emmsnuel West 31 344 719 32063 31639
Mission 2,519 2,519 2,577
Total 165,065 14,159 179,224 203,997
Net income/(expenditure) before
investment
gains/(losses)		 20,427 (6,335) 14,092 57,911
Net incomel(expenditure) 20,427 (6,335) 14,092 57,911
Transfers between funds 13 7,513 (7,513)
Gains on revaluation, fixed
assets, charity's
own		 use 17,000 17,000
Net movement
in funds		 44,940 (13,848) 31,092 57,911
Reconciliation
offunds:
Total funds brought
forward		 13 508,950 50,121 559,071 501,160
Total funds carried forward 13 553,890 36,273 590,163 559,071

Restricted
rrral6 Unrestricted
funds		 income
funds		 Total this
year		 Total last
year
5
5 481,581 481,581 451,864
481,581 481,581 451,864
7,011 13 7,024 4,517
67,764 36,260 104,024 104,848
74,775 36,273 111,048 109,365
10 2466 2,466 2,158
72,309 36,273 108,582 107,207
553,890 36,273 590,163 559,071
553,890 36,273 590,163 559,071
36,273 36,273 50,121
232,791 232,791 220,074
249,500 249,500 232,500
71 599 71,599 56,376
13 553,890 36273 590 163 559071

Notes to Accounts Notes to Accounts Notes to Accounts Notes to Accounts
Note 1
Basis of preparation
1.1 Basis ofaccounting
These accounts have been prepared
under the historical cost convention
viith items recognised
at cost or transaction
value
unless otherwise
stated		 in the relevant note(s) to these accounts.
The accounts have been prepared
in accordance with:
the Statement ofRecommended
Practice: Accounting
and Reporting
by Charities
preparing
their accounts
in accordance		 with
the Financial
Reporting		 Standard
applicable
in the UK and Republic ofIreland (FRS 102) (effective 1 January 2019)
~ and with the Chadities Act 2011.
The charity constitutes a public benefit entity as defined
by FRS 102.
1.2 Going concern
The Trustees believe that due to the current
level ofReserves and the faithful
ongoing
support ofthe Church members,		 the
Church can meet afi liabilities and future operational
expenditure;
and have no concerns
with regard to the charity being		 a going
1.3Change ofaccounting policy
The accounts present a true and fair view and the accounting
policies adopted are those outlined
in note 2.
1.4Changes to accounting
estimates
No changes to accounting estimates
have occurred
in the reporting
pediod
Note 2
Accounting		 policies
Recoqnition ofincome These are included
in the Statement of Financial Activities (SoFA) when:
~
the charity becomes entitled to the resources;
~
it is more likely than not that the trustees
will receive the resources; and
~
the monetary
value can be measured
with sufficient
reliability.
Offsetting There has been no offsetting ofassets and liabilities, or income and expenses,
unless required		 or
permitted
by the FRS 102SORP or FRS 102.
Grants and donations Grants and donations
are only included
in the SoFA when the general income recognition
criteria		 are
met
Legacies Legacies are included
in the SOFA when receipt is probable,
that is, when there has been grant		 of
probate, the executors have established
that there are sufficient assets
in the estate and any
conditions
afiached to the legacy are either within the control ofthe charity or have been met.
Tax reclaims on Gift Aid receivable
is included
in income when there is a valid declaration
from the donor.
Any Gift Aid
donations
and gifts		 amount
recovered
on a donation
is considered
to be part ofthat gift and is treated as an addition
the same fund as the initial donation
unless the donor or the terms ofthe appeal have specified		 to
otherwise.
Contractual
income
and performance
related grants		 This is only included
in the SoFA once the charity has provided
the related goods or services
the performance
related conditions.		 or met
Donated goods Donated goods are measured
at fair value (the amount
for which the asset could be exchanged)
unless
impractical
to do so.
The cost ofany stock ofgoods donated
for distribution
to beneficiadies
is deemed to be the fair		 value
ofthose gifts at the time oftheir receipt and they are recognised
on receipt.
In the reporting		 period in
which the stocks are distributed,
they are recognised as an expense at the carrying
amount ofthe
stocks at distribution.
Donated goods for resale are measured
at fair value on initial recognition,
which is the expected
proceeds from sale less the expected costs ofsale, and recognised
in 'Income from other trading
activities'
with the corresponding
stock recognised
in the balance sheet.
On its sale the value		 of stock
is charged against 'Income from other trading
activities'
and the proceeds from sale are also
recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in
the SoFA as incoming
resources
when receivable.
Gifis in kind for use by the charity are included
in the SoFAas income from donations
when

Notes to Accounts (continued)
Donated services and Donated services and facilities are included
in the SOFA when received at the value ofthe		 gift to the
facilities charity provided
the value ofthe gilt can be measured
reliably.
Donated services and facilities that are consumed
immediately
are recognised as income with		 an
equivalent
amount recognised as an expense under the appropriate
heading
in the SOFA.
The essential
voluntary
help ofunpaid
church members,
without which most church activities would
not be possible are not evaluated
or incuded
in the SOFA.
Support costs The charity has incurred
expenditure
on support costs.
Volunteer help The value ofany voluntary
help received is not included
in the accounts
but is described
in		 the
trustees'
annual
report.
Income from interest, This is included
in the accounts when receipt is probable
and the amount
receivable
can be measured
royalties and dividends reliably.
Liability recognition Liabilities are recognised
where
it is more likely than not that there is a legal or constructive		 obligation
committing
the charity to pay out resources and the amount ofthe obligation can be measured		 with
reasonable
certainty.
Governance and Support costs have been allocated
between
governance
costs and other support.
Governance		 costs
supportcosts comprise
all costs involving
public accountability
ofthe charity and its compliance
with regulation		 and
good practice.
Support costs include central functions
and have been allocated to activity cost categories		 on a basis
consistent
with the use ofresources, eg allocating
property costs by floor areas, or per capita,		 staff
costs by the time spent and other costs by their usage.
Grants with Where the charity gives a grant with conditions
for its payment
being a specific level ofservice		 or
performance output to be provided,
such grants are only recognised
in the SoFA once the recipient ofthe grant		 has
conditions provided
the specified service or output.
Grants payable without Where there are no conditions
attaching
to the grant that enables the donor charity to realistically
performance avoid the commitment,
a liability for the full funding
obligation
must be recognised.
conditions
Redundancy cost The charity made no redundancy
payments
during the reporting
period.
Deferred income No material
item ofdeferred
income has been included
in the accounts.
Creditors The charity has creditors which are measured
at settlement
amounts
less any trade discounts
Provisions for A liability is measured
on recognition
at its historical cost and then subsequently
measured		 at the best
liabilities estimate ofthe amount
required
to settle the obligation
at the reporting
date
Tangible fixed assets These are capitalised
ifthey can be used for more than one year, and cost at least f1,000
for use by charity They are valued at cost or in case offreehold
land and buildings
the current
market value as estimated
by the trustees.
Freehold
land and buildings
are not depreciated,
as trustees consider the asset value is maintained		 by
appropriate
maintenance.
Fixtures & Fittings are depreciated
on a straight
line basis over 10years or
estimated
life iflower from the month after instafiationl
usage commences.
Equipmment
is
depreciated
over 5years or estimated
life if lower.
Stocks and work in Stocks held for sale as part ofnon-charitable
trade are measured
at the lower or cost
progress or net realisable
value.
Goods or services provided as part ofa charitable
activity are measured
at net
realisable
value based on the service potential
provided
by items ofstock.
Work in progress
is valued at cost less any foreseeable
loss that is fikely to occur on
the contract.
Debtors Debtors (including
trade debtors and loans receivable) are measured
on initial recognition
at
settlement
amount afier any trade discounts
or amount advanced
by the chariity.
Subsequently,		 they
are measured
at the cash or other consideration
expected to be received.

Notes to Notes to Accounts (Continued) Accounts (Continued) Accounts (Continued)
Note 3 Analysis of income
Restricted
Unrestricted income Total Prior
funds funds funds year
Anal sis E 8
Donations and Donations and gifts 139939 7321 147260 146171
legacies: Gift Aid 23701 23701 23622
Legacies 40953
Total 163,640 7,321 170,961 210,746
Grants: Scripture Union Good News Grant-
s eciflc restricted ro'ect fund 500 500
Govt. JRS scheme (Covid-19) 3,087 3,087 25,317
Total 3,087 500 3,587 25,317
Charitable Youth
activities: Community Outreach & Support 16694 16694 21 838
Church Life 2034 2034 1 603
Emmanuel West 20 20
Other(Support) 17 20 1755
Total 18,765 18768 25 845
TOTAL INCOME 185,492 7,824 193,316 261,908
Note 4 Analysis ofexpenditure on Charitable Activities
Actlvltes
undertaken Support Total This Total
This Year-2022: Activi directl Costs Year Prior ear
Youth 7876 3 548 11425 24 144
Communi Outreach &Su ort 48 988 14,382 63370 78 905
Church Ufe 55105 14 383 69488 66 343
Emmanuel West 29521 2 542 32,063 31 639
Mission 1 800 719 2519 2 577
Total 143290 35 574 178865 203 608
Acgvites
Prior Year -2021: Acti ' undertaken
dire ctl		 Support
Costs		 Total Year
Youth 18704 5 440 24 144
Communi Outreach &Su ort 64 139 14 766 78905
Church Life 51 577 14 766 66343
Emmanuel West 28919 2 720 31639
Mission 1800 2577
Total 165139 38469 203 608
Note 5 Support Costs
Community
Outreach
&		 Emmanuel Grand
Fund Raising Youth SuPPort Church Life West Mission total
Su ort cost 8 8 6 8 8 6
Governance 45 369 369 90 18
Administration
Leademhip		 & 350 3,503 14,013 14,014 2,452 701 35,033
Total 359 3,548 14,382 14,383 2,542 719 35,933
Governance and Administration/ Leadership costs are allocated to ackvities based on estimated time and resource usage applied
to each activity.
Note 6 Details of certain items ofexpenditure
This year Last year
6 8
Independent examiner's fees 900 900

Staff Cos ts
This year Last year
6
Salaries and wages 105,042 128,684
Social security costs 3,821 4,733
Pension costs (defined contribudon
scheme)		 2,043 2,298
Other employee benefits (ex gratia payment- see below) 5,000 5,000
Tot@I staff costs 115,906 140,715
No employees
received		 employee benefits (excluding employer pension costs) forthe reporting period of more
than 660,000
This year Last year
Number Number
Average head count in the year
Comprising: Full Time
Part time
Providing Full Time Equivalents
(FTE):		 4.5
The parts ofthe charity in which the employees work (FTE):
Youth 0.4
Community Outreach &Support 1.0
Church
Life
Emmanuel West
Mission
Support
Total 4.5

Note 8 Tangible fixed assets Tangible fixed assets
Freehold Land tt Buildings Fixture,
Lofthouse Mount Fittings and Total
Way Equipment
Goat or valuation
At the beginning
of the year		 250,000 201,864 451 864
Revaluations 17,000 17,000
Additions
in year		 12,862 12,862
At end ofthe year 267,000 201,864 12,862 481,726
Depreciation
and impairments
At beginning
ofthe year
Depreciation
charge in year		 145 145
At end ofthe year 145 145
Net book value
Net book value at the
beginning
ofthe year		 250,000 201,864 451,864
Net book value at the
the year		 end of 267,000 201,864 12,717 481,581

Note 9 Debtors and prepayments Debtors and prepayments
This year Last year
Prepaid expenses 973 1,420
Rental Income due 3,810
Gift Aid owing 2,241 2,307
Govt. 3RSgrant scheme (Covid-1 9related) 790
Total 7,024 4,517
Note 10 Creditors and accruals
Amounts falling due
within one year
This year Last year
K
Accounts Payable
Accrued expenses 2,466 2158
Taxation and social security owing
Pension dus for payment
Total 2,466 2,158
Note 11 Cash at bank and in hand
This year Last year
6 9
Cash at bank and on hand 104,024 104,848
Other
Total 104,024 104,848
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ransfers
between funds
Reason fortransfer Amount
8
From Restricted
Fund to
Restricted
Fund		 Balance ofCAP Debt Centre Fund transferred
activity to Restricted
Hardship
Fund		 on closure of 1,229
From Restricted
Fund To		 Funding
Transfer ofcost ofsound system equipment		 paid
Designated
Fund (F,F&E		 from Restricted
Fund raised for that purpose,		 to the 7,063
Fixed Asset) Capitalised
Fixed Asset Designated
Fund
From Restricted Funds to Transfer ofexcess balance on Flower fund transferred to
General
Fund		 General
Fund with permission
of Donor		 450
From General
Fund to		 Funding
Transfer ofcost of new gas wall heaters
in
Designated
Fund (F,F&E		 Community
Hall to the Capitalised
Fixed Asset Designated		 5,799
Fixed Asset) Fund.